Supplementary Provisions, Article 27, paragraph (1)
第一項
With regard to the application of the provisions of Article 2 of the Act on General Rules for National Taxes as amended by Article 10 (referred to as "the new Act on General Rules for National Taxes" in the following paragraph) during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to the day before the date specified in item (xiii) of that Article, the phrase ", forest environment tax and special corporate business tax" in item (i) of that Article is deemed to be replaced with "and special corporate business tax".